The CBIC has clarified the effect of the Supreme Court’s order on time limits prescribed under GST laws.
(i) The extension of timelines granted by Supreme Court is applicable only in respect of any revision, rectification, appeal against any quasi-judicial order which is required to be filed before relevant authorities such as appellate authorities, tribunals and courts.
(ii) The said extension shall not apply on assessment or similar proceedings to be initiated by tax authorities or on compliances that needs to be done on Taxpayers part.
(iii) The said extension shall also not apply on completion of proceedings by tax authorities, such as processing of refund applications, adjudication of
demand notices, processing of revocation applications, etc.
Circular No. 157/13/2021-GST